If the OUID is not listed, proceed as follows

Has there been a change of address or a change of name in the last 60 days?

* If Yes, follow step 3 onwards

* If No, follow step 4 onwards

3.

You must refer the case to the Repayment Security Team

To do this

* Follow the gidance (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and complete the template as directed.

4.

If the repayment arises from the processing of the return

* Check the payment request details on the return to ensure that the BACS repayment has been sent to the correct account

If the information on the BACS rejection does not fully match the return

* Reissue the repayment through BACS to the correct bank account using function ‘ISSUE REPAYMENT FROM OVERPAID BALANCE’

* Update SA Notes with the action taken

5.

If any of the following situations arise

* The information on the BACS rejection matches the information given on the return

* The repayment arises from a SARS request, Or

* Any other reason

Take the following action

* Send SEES letter OCA97 which advises the taxpayer that the bank details provided appear to be incorrect and their bank has been unable to accept the repayment. The letter also asks them to send written confirmation of the account they wish repayment to be made to, to include

* The full bank account sort code

And

* Account number

Note: The SEES letter can be obtained by selecting Forms and Letters from SEES in Excel and entering OCA97 in the ‘Find Form’ box

* Update SA Notes with the action taken

Note: New Bank Account information can only be accepted in writing. You must not accept this information over the telephone